The proposed 2023 DQC Rules Taxonomy (DQCRT) includes XBRL US DQC Rules with the GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) to improve exposure to and compliance with the XBRL US DQC rules.

Available for Public Review and Comment

The DQCRT was available below for comment until October 6, 2022. The comment period is now closed.
Proposed 2023 DQCRT

Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the DQCRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.

Supporting Documents Include:

*Pending SEC Acceptance. The DQCRT is subject to change until published as final.